Gender Auditor and Functional Styles of Thinking: The Test of Self-Governing Theory of Mind

Thinking styles have an influence on information processing, judgement, and decision-making. Functional thinking styles are included legislator style, executive style and judgmental thinking style. The purpose of this paper is to measure the level of functional thinking among female and male auditors.
Statistical sample include 456 Auditors who  work in public and private sectors. The method of this research is descriptive-Surveying and the questionnaire used for evaluating the effect of variables. The overall research results were analyzed using nonparametric statistics Mann-Whitney, evidence shows that, at the level of judge of the legislator, and judgmental thinking style, There is a significant difference between women and men. In addition, this difference is not significant in the executive style. Further analysis of the results by the public-private sector indicate that auditors in the private sector only in the level of judgmental thinking has a significant difference between men and women but in the public sector, gender only makes a meaningful difference At the legislator and judgmental levels, and there is no significant difference in the level of executive thinking style.